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Detail of Selected Balance Sheet Accounts | 9 Months Ended
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Jun. 30, 2012
Detail of Selected Balance Sheet Accounts [Abstract] |
DETAIL OF SELECTED BALANCE SHEET ACCOUNTS | D. DETAIL OF SELECTED BALANCE SHEET ACCOUNTS Allowance for Doubtful Accounts Activity in our allowance for doubtful accounts receivable consisted of the following (in thousands):
|  | Three Months Ended June 30, |  |  | Nine Months Ended June 30, |
|  | 2012 |  |  | 2011 |  |  | 2012 |  |  | 2011 |
Balance at beginning of period |  | $ | 1,043 |  |  | $ | 1,508 |  |  | $ | 391 |  |  | $ | 907 |
Increase (decrease) to bad debt expense |  |  | (127 | ) |  |  | (524 | ) |  |  | 509 |  |  |  | 82 |
Deductions for uncollectible accounts written off, net of recoveries |  |  | 175 |  |  |  | (221 | ) |  |  | 175 |  |  |  | (225 | )
Increase (decrease) due to foreign currency translation |  |  | 5 |  |  |  | (4 | ) |  |  | 21 |  |  |  | (5 | )
Balance at end of period |  | $ | 1,096 |  |  | $ | 759 |  |  | $ | 1,096 |  |  | $ | 759 |
Warranty Accrual Activity in our product warranty accrual consisted of the following (in thousands):
|  | Three Months Ended June 30, |  |  | Nine Months Ended June 30, |
|  | 2012 |  |  | 2011 |  |  | 2012 |  |  | 2011 |
Balance at beginning of period |  | $ | 4,783 |  |  | $ | 5,763 |  |  | $ | 4,603 |  |  | $ | 5,929 |
Increase (decrease) to warranty expense |  |  | 752 |  |  |  | (148 | ) |  |  | 2,084 |  |  |  | 759 |
Deductions for warranty charges |  |  | (1,068 | ) |  |  | (728 | ) |  |  | (2,254 | ) |  |  | (1,961 | )
Increase (decrease) due to foreign currency translation |  |  | (40 | ) |  |  | 191 |  |  |  | (6 | ) |  |  | 351 |
Balance at end of period |  | $ | 4,427 |  |  | $ | 5,078 |  |  | $ | 4,427 |  |  | $ | 5,078 |
Inventories The components of inventories are summarized below (in thousands):
|  | June 30, 2012 |  |  | September 30, 2011 |
Raw materials, parts and subassemblies |  | $ | 41,207 |  |  | $ | 38,400 |
Work-in-progress |  |  | 7,967 |  |  |  | 5,892 |
Provision for excess and obsolete inventory |  |  | (8,558 | ) |  |  | (7,652 | )
Total inventories |  | $ | 40,616 |  |  | $ | 36,640 |
Cost and Estimated Earnings on Uncompleted Contracts The components of costs and estimated earnings and related amounts billed on uncompleted contracts are summarized below (in thousands):
|  | June 30, 2012 |  |  | September 30, 2011 |
Costs incurred on uncompleted contracts |  | $ | 528,599 |  |  | $ | 475,525 |
Estimated earnings |  |  | 160,668 |  |  |  | 131,367 |
|  |  | 689,267 |  |  |  | 606,892 |
Less: Billings to date |  |  | 655,645 |  |  |  | 599,847 |
Net underbilled position |  | $ | 33,622 |  |  | $ | 7,045 |
Included in the accompanying balance sheets under the following captions: |  |  |  |  |  |  |  |
Costs and estimated earnings in excess of billings on uncompleted contracts — underbilled |  | $ | 87,036 |  |  | $ | 51,568 |
Billings in excess of costs and estimated earnings on uncompleted contracts — overbilled |  |  | (53,414 | ) |  |  | (44,523 | )
Net underbilled position |  | $ | 33,622 |  |  | $ | 7,045 |

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- Definition Detail of selected balance sheet accounts. + References No definition available. + Details
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